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TMI Blog2016 (11) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner (AR), for Respondent ORDER This appeal is directed against Order-in-Appeal No. 18/2005 (JNCH) dated 15/02/2005. 2. The relevant facts that arise for consideration are appellant herein had imported "Act II Microwave Popcorn" (imported goods) vide bill of entry no. 625018 dated 25.08.2004 and claimed classification under Customs Tariff Heading No. 20058000. Lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen for direct consumption. He would submit that identical issue came at before the US Customs ruling court and it was are classifiable under Chanter Heading No. 2008 as other edible parts of plants otherwise prepared or preserved. 5. Learned Departmental Representative on the other hand would draw our attention to the HSN Explanatory note of Chapter 21 and submit that the imported go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp;Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 2008 99 99 ----Other Kg 30% - 2106 Food preparation not elsewhere specified or included 21106 90 99 ---- Other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter 21 as well as the Customs Tariff in respect of Chapter Heading No. 21, talks primarily about the products which are generally preparation not else were specified or included the Chapter Heading Noe 2106, in our view this would apply in respect of Namkins or other items, which are not classifiable under any other Heading. We also find that evidence from records, that importer appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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